I am currently part owner of a commercial property and have received an offer from one of my partners to purchase my share. The offer consists of some cash up front, with the remainder to be paid in installments over a period of years. All of this is fine with me but my question has to do with the details of the offer, such as the 'breakdown' of the installments, ie; principal and interest. Should it matter to me (tax wise) how the payments are disclosed? I will be getting the same amount regardless so I am confused as to what difference it makes. I 'assume' my income tax liability will be the same, correct?